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EST-2016-L-105065
Breadcrumb
Title_of_text
Law No. RT I, 24.12.2016,1 of 19 December 2016 to Amend the Laws on Income Tax, Social Tax and other Laws.
Main Region
First Region
Country(ies)
Estonia
Subjects (Classification)
Employment policy, promotion of employment and employment services; Economic and social policy
Adopted on (Date of text)
2016-12-19
Scope of text
National
Type of legislation (Type of text)
Law, Act
Second Region
Abstract/Citation
In the Law on Income Tax, repeals sub-paragraphs (2), (3) of paragraph 17 (Interest); makes wording changes in part 4) of sub-paragraph (2) of paragraph 17.1 (Income on financial assets); part 12) of sub-paragraph (3) of paragraph 19 (Pensions, scholarships and grants, benefits, awards, gambling winnings and maintenance support); paragraph 23 (Basic exemption) adding sub-paragraphs (2), (3). Also makes changes in paragraph 23.1 (Increased basic exemption upon provision of maintenance to child). Repeals paragraphs 23.2 (Increased basic exemption in event of pension, 23.3 (Increased basic exemption in event of compensation for accident at work or occupational disease), also sub-para (4) of paragraph 25 (Housing loan interest). Also makes changes, inter alia, in paragraphs 28.2 (Restriction on deductions from taxable income) adding sub-para (1.1), 31 (Non-resident’s income not subject to income tax), 40 (Withholding agent for income tax). Makes minor wording changes in paragraphs 41, 42, 44, 46. Supplements the Law on Income Tax, inter alia, with new paragraph 56.4 (Notification of the use of health promotion tax relief).
In the Law on Social Tax, makes wording changes in paragraphs 3 (Amounts on which social tax is not imposed), 7 (Tax rate).
In the Law on Labour Market Services and Benefits, repeals sub-para (2.1) of paragraph 1 (Purpose and scope of application of Act), Chapter 4.1 (Annual Refunds to Low-Paid Employees). Makes changes in paragraph 43.2 (Implementation of Chapter 4.1 of this Act).
Entry dates region
Date of entry into force
2016-12-31
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Amended Text region
Amended text(s)
2000-12-13 (EST-2000-L-63190)
Social Tax Act of 13 December 2000 (consolidation).
Amended text(s)
2005-09-28 (EST-2005-L-85396)
Labour Market Services and Benefits Act (RT I 2005, 54, 430) (consolidation).
Amended text(s)
1999-12-15 (EST-1999-L-102036)
Law No. RT I 1999, 101, 903 of 15 December 1999 on Income Tax as Amended to 18 February 2015.
Electronic region
Electronic source title
legislation on-line
Publisher
Riigi Teataja
Country
Estonia
URL
https://www.riigiteataja.ee/index.html
File
RT I, 24.12.2016, 1 est.pdf (PDF in Estonian)